pri Extend due date for filing of Tax Audit Report and ITR: CTBA Extend due date for filing of Tax Audit Report and ITR: CTBA

Cuttack Tax Bar Association (CTBA) has requested for Extension of due date for filing of Tax Audit Report and Income Tax Returns of specified assessees to 30/11/2019 to Smt. Nirmala Sitharaman Hon’ble Union Minister of Finance, Government of India. Text of the Representation is as follows:-

Cuttack Tax Bar Association


Smt. Nirmala Sitharaman
Hon’ble Union Minister of Finance,
Government of India,
North Block, New Delhi-110001.

Sub:- Request for Extension of due date for filing of Tax Audit Report and Income Tax Returns of specified assessees to 30/11/2019 in view of the position as narrated below.

Respected Madam,

We the members of The Cuttack Tax Bar Association, a premier Tax Bar Association in the State of Odisha would like to draw your immediate attention to the following few lines for favour of your consideration and sympathetic orders:-

1. That from the month of May,2019 the assessees of Odisha are suffering a lot due to various natural calamities. In the cyclone “FANI” the houses of many have been ruined. People are living without electric connection as of date. Hence it is not to tell more about internet connection. Similarly some of them are unable to get quality internet service.

2. That the CBDT was kind enough to extend the due date for filing returns in the case of assessees whose accounts are not to be audited to 31/08/2019 in place of 31/07/2019.

3. That very little time is available for preparation of Tax Audit Reports by 30th September 2019. The residual period of 30 dayse. from 01/09/2019 to 30/09/2019is not sufficient time to complete the audits.

4. That in August,2019 almost all the rivers of Odisha are over loaded with flood water. The conditions of the assessees living in rural areas cannot be described in words.

5. That the last date for filing Tax Audit Reports and returns for specified assessees is 30/09/2019.

6. That for the above reasons the assessees are unable to submit their books of account and other relevant documents before the auditor for audit in time.

7. That the auditors are also facing difficulties to generate UDIN in each case and fill up the statutory forms i.e. 3-CB & 3-CD with all relevant data correctly.

8. That the Department has made available utilities regarding Income Tax Returns on 12th September, 2019 only and the last date of uploading Tax Audit Reports is on or before 30th September, 2019.

9. That inordinate delay in posting utilities for filing of return creates great problems for tax payers and the tax professionals. It hampers the process of preparing or amending Tax Audit Reports, uploading and filing returns by the stake holders.

10. That finalization of Tax Audit Reports includes compilation and reconciliation of GST paid, ITC availed/utilized figures, which is a long and a time consuming process. Many errors made by dealers in FY 2017-18 are to be rectified in FY 2018-19.

11. That in view of enormous delay on part of the Department to provide IT forms preparation software, frequent amendment of return preparation utilities, repeated changes in the schema and validation utilities, TDS details and extension for filing ITRs in case of the non-audited assessees, due date for filing TDS returns in respect of salary payments was extended up to 30.06.2019, the due date for issue of Form No.16 by tax deductor was extended up to 10.07.2019 and in many cases Form No. 16 and Form No. 26AS is not yet updated. It is not out of place to point out here that filing ITRs without matching with 26AS results into defective notice from the CPC.

12. That various compliances have to be made this year in case of companies. It includes updating Director’s KYC of each of the Directors, filing of various Forms. Filing of the said forms are very much time consuming. Non-filing or delay in filing of such forms attract heavy penalty

13. That it is not out of place to mention here that most of the RPUs applicable to the assessees whose returns are due on 30th September, 2019 have been updated on September 12, 2019 i. e. just before 18 days from the due date of filing of return.

14. That it has become much difficult in preparing and filing of Tax Audit Reports and uploading the returns. For preparing, compiling and reconciling correct tax data the Tax Professionals need sufficient time.

15. That For non-submission or delayed submission of the above Tax Audit Report, a penalty under section 271B of the Act may be levied at the rate of ½ % of turnover etc. (up to the maximum of Rs. 1,50,000/-).

16. That incase of deposit of cash by the assessees in their bank accounts during demonetization period, their assessments are to be finalized by the AO(s) on or before 30/09/2019 and Tax Professionals have a major role to play in these cases.

17. That recently due to fire the machines in the BSNL office have been destroyed at Cuttack and it may take long time to resume the normalcy. The internet, telephone and mobile phone in the area are not working at present.

18. That moreover in the month of October,2019 assessees will be observing Puja holidays and Dipawali etc. and may not devote time towards audit of accounts for the FY-2018-19.

19. That in the above premises filling of Tax Audit Report and returns under the Income Tax Act by 30/09/2019 is far from ability of Tax Professionals and assessees at large.

20. That under the facts and circumstances as mentioned above, filing of Tax Audit Reports and returns for the AY-2019-20 may kindly be extended till 30/11/2019 and for this act of kindness the Bar Association shall remain ever grateful to you.

With kind regards,

Yours Sincerely,

(N. Panda)

(D.K. Sahoo)

Copy to:- The Hon’ble Chairman, CBDT, North Block, New Delhi-110001 for information and necessary action.

Details of Other Representation

S. No. Dated Submitted by Link
13. 23.09.2019 Sales Tax Bar Association Request for extension of due date for filling ITR and Tax Audit Reports
12. 16.09.2019 Institute of Chartered Accountants of India Extend due date for filing tax audit reports and related ITR: ICAI
11. 19.09.2019 The Punjab Accountants Association Extend due date for filing audited Income tax reports / Returns
10. 16.09.2019 Western Maharashtra Tax Practitioners’ Association Extend due date for filling tax audit reports & related Income tax returns
9. 17.09.2019 District Taxation Bar Association (Direct Taxes), Ludhiana Extend last date of filing of ITR & Tax Audit Reports to 15.11.2019
8. 16.09.2019 Tax Bar Association, Jodhpur Extend due date for filing Tax Audit reports and ITR to 30 November 2019
7. 16.09.2019 The Chamber of Tax Consultants Extend due date to file income tax return and tax audit report
6. 13.09.2019 All India Federation of Tax Practitioners Extend due date to file ITR & tax audit reports by one month
5. 11.09.2019 All Gujarat Federation of Tax Consultants Extend Tax Audit and related ITR Filing Due Dates
4. 19/08/2019 BCAS and 4 Others Representation on Income Tax and GST Issues faced by taxpayers
3. 13/08/2019 Goods & Services Tax Practitioners Association of Maharashtra Extend GST, Income Tax and other due dates falling in Aug & Sep 2019
2. 10/08/2019 Karnataka State Chartered Accountants Association Extend Due Date for Filing of Income Tax and GST Returns
1. 18/07/2019 Tax Bar Association, Jodhpur Extend due date for filing of Income-tax returns to 30th Sept 2019

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  1. RIDDHI SIDDHI says:

    #Its a very serious matter (Concerned authorities must look in to the matter urgently.)#:
    How can an associations be a “Tax Bar Association” having “non Lawyer Professionals/Practitioners” as a member of such Bar Association. “State Bar Council” as well as “The Bar Council of India” must seriously look in to this type of formation of Bar association having “non Lawyer Professionals/Practitioners” as a member of such Bar Association.
    ONLY a Legal Professional having been enrolled himself/herself as a Member of State Bar Council can be a member of any Bar Association WHETHER FORMED as TAX BAR ASSOCIATION OR DISTRICT BAR ASSOCIATION.
    Its a very serious matter,State Bar Council” as well as “The Bar Council of India”, concerned authorities last but not least Legal Professionals must look in to the matter urgently.

  2. Shanthi Ramesh says:

    The Silence on the part of Govt. destroys the morale of the accountant who stood by the government in its restructuring measures. The notification should be issued at the earliest for extension of time for Tax Audit repot. Delay in notification is really taking toll of health of accountant.

  3. sanjib Kr. Panda says:

    Really it is the true fact , with looking to the prevailing situation, it should be extended up to 30.11.2019 to file the tax audit report perfectly.

  4. Vinod Kumar Gupta says:

    In view of the present context and prevailing situation tax audit date should be extended in the interest of tax payers as well hardship of Accountants working day and night for their quality & quantitative works. Every month direct/indirect tax returns are burden on the shoulders of tax professionals. Government should consider their plights and reduce burden so as to gain simplified tax returns. Therefore, Tax audit date should be extended upto 30/11/2019.

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